| Thus, instead of having all kokushi shitokan (four officials of the provincial governor) collect tax via the gunji class from each citizen unit registered in a family registry, kokuga collected tax from zuryo, the head of the provincial governors, who grasped people of the rich and powerful class and collected tax from them. |
そのため、国衙は国司四等官全員が郡司層を介して戸籍に登録された公民単位に徴税を行うのではなく、筆頭国司たる受領が富豪層を把握して彼らから徴税を行うようになった。 |